Instilling a love of cool movies and cars at the same time. That's what parenting is all about.
Every parent wants their kid to grow up with an appreciation for certain things. For the parents of young Cooper, that thing is 80s cult films, and possibly cars as well. Last year, they made him a Back to the Future costume, as well as a custom miniature DeLorean. This year has a Ghostbusters theme, and the car to go along with it is a kid-sized Ecto-1. The car is made from a variety of household goods, including a heroic quantity of duct tape.
Naturally, there is a costume for Cooper to go along with the car, although this could easily have been purchased as-is. But the car was built entirely by Cooper's parents, and with any luck, the importance of the car is something that the child will pick up on, and he will therefore grow up with a healthy respect for the automobile. In the meantime, we'll just be sitting here feeling a bit jealous of the lad, seeing as we were quite the Ghostbusters fans in our youth.